Morocco is set to implement a series of new tax measures starting on July 1, 2026, as part of ongoing efforts to modernize the country’s tax system and strengthen transparency and monitoring of economic transactions.
One of the main changes involves the introduction of a 5 percent withholding tax on certain rental income, excluding value-added tax. The deduction will be carried out by designated entities, including public institutions, banks, insurance companies and large businesses, before transferring the corresponding amounts to the Treasury.
The reforms also extend to several professional services subject to VAT. Financial institutions, insurance companies and major corporations will be required to apply withholding mechanisms when paying service providers, consultants and independent professionals, in accordance with the applicable regulations.
In the real estate sector, the new measures provide for a 2 percent increase in registration fees in specific cases, particularly when the value of a transaction exceeds 300,000 dirhams or when payment methods are not adequately documented.
The reforms also introduce stricter requirements regarding tax declarations and payment deadlines, while maintaining the penalties established under existing legislation for non-compliance.
These measures are part of Morocco’s broader strategy to modernize its tax framework, enhance digitalization and improve the monitoring of economic activities and financial transactions.